eStamping: Revenue rulings on circumstances
Conveyancing
02/11/2012
The committee confirms that Revenue has indicated, through the Tax Advisers Liaison Committee (of which the Law Society is a member), that it will continue to give prior clarifications/confirmations (rulings on circumstances) in the same manner as it did before the introduction of self-assessment and e-filing for stamp duty.
Solicitors are also reminded that the ‘expression of doubt’ box on the stamp duty return can be used when making an e-filing, and this is a form of comfort also. However, it should be noted that it can only be made for filings made within 30 days of the date of the instrument – it cannot be made after that date.